감사 프레임워크는 다음을 통해 IS 감사 기능을 지원합니다.
정답: C
Audit frameworks can assist the IS audit function by providing direction and information regarding the performance of audits. Audit frameworks are sets of standards, guidelines, and best practices that help IS auditors plan, conduct, and report on their audit engagements. Audit frameworks can help IS auditors ensure the quality, consistency, and professionalism of their audit work, as well as comply with the expectations and requirements of the stakeholders and regulators. Audit frameworks can also help IS auditors address the specific challenges and risks of auditing information systems and technology.
Defining the authority and responsibility of the IS audit function is not a way that audit frameworks can assist the IS audit function, but rather a way that the IS audit charter can assist the IS audit function. The IS audit charter is a document that defines the purpose, scope, objectives, and authority of the IS audit function within the organization. The IS audit charter can help IS auditors establish their role and position in relation to other functions and departments, as well as clarify their rights and obligations.
Providing details on how to execute the audit program is not a way that audit frameworks can assist the IS audit function, but rather a way that the audit methodology can assist the IS audit function. The audit methodology is a set of procedures and techniques that guide IS auditors in performing their audit tasks and activities. The audit methodology can help IS auditors apply a systematic and structured approach to their audit work, as well as use appropriate tools and methods to collect and analyze evidence.
Outlining the specific steps needed to complete audits is not a way that audit frameworks can assist the IS audit function, but rather a way that the audit plan can assist the IS audit function. The audit plan is a document that describes the scope, objectives, timeline, resources, and deliverables of a specific auditengagement. The audit plan can help IS auditors organize and manage their audit work, as well as communicate their expectations and responsibilities to the auditees.
References:
* ISACA, CISA Review Manual, 27th Edition, 2019, p. 51 1
* Understanding Project Audit Frameworks - Wolters Kluwer 2
* How to Implement a Robust Audit Framework - Insights - Metricstream 3
* What Is The Internal Audit Function? An Accurate Definition Of The
